【作者】 张靖；

【导师】 张楚堂；

【作者基本信息】 武汉理工大学 ， 会计学， 2006， 硕士

【摘要】 现代工业社会在快速发展的同时,也在以前所未有的速度破坏着人类赖以生存的环境,长期以来所积累的环境问题已经开始不断显示出其现实的和潜在的危害,企业作为最大的污染源,应义不容辞地承担起环境保护的责任。但传统的会计模式把企业置于没有生态的环境中,只对能以货币计量的具有交易价格的生产要素进行核算,而将不是人类劳动产物的资源和环境要素摒弃在会计核算系统之外,其结果导致了虚夸的收益,鼓励了以牺牲环境,透支未来而取得当前收益的做法。同时,传统会计没有有效地披露企业的生产经营活动对环境的影响及其所带来的后果,更加导致了企业以牺牲环境而换取利润的做法。 本文选题正是在这一背景下,试图通过对企业所面临的各项环境成本作出界定,然后对它们进行确认,根据一定的方法进行计量,试图使企业在日常核算中把这部分长期以来被忽略的成本纳入企业核算范围,使企业能够真正意识到环境成本的存在,以便正确地作出生产决策。本文对比较常见的环境成本计算方法作了介绍并对部分方法进行了举例说明,同时也说明了几种方法在运用中的局限性。为了便于企业对环境成本的核算,本文用设置“环境成本”这个科目的方法,把它纳入企业核算中。为了使企业处理好所面临的环境问题,本文最后对环境成本管理的方法也有所涉及,影子价格法将会对企业环境成本管理起到重要作用。 本文共分为四个部分:首先是绪论,主要是环境成本产生的相关背景分析以及对环境成本进行研究对国家和企业都有重大的意义;其次,文章从阐述环境成本的概念入手,对环境成本的分类进行了详细研究,主要是从国内、国外两个角度来介绍美国、德国、日本以及我国学者目前对环境成本分类的研究成果;再次,研究环境成本的计量问题,提出了环境成本确认的流程,环境成本的计量方法和会计处理,探讨了环境成本在财务报表中的披露问题;最后,提出了企业对环境成本进行管理的方法。更多还原

【Abstract】 As a result of rapid development of modern industrial society, environmental quality have been destroyed rapidly at unprecedented rate, which have done a great damage to the existence and development of mankind, the accumulated environmental problems have begun to show realistic and potential harm continuously. As the vital cause of environmental pollution, it is the time for enterprises to undertake the duty of environmental protection. However, because of neglecting the ecological environment, the traditional accounting focuses on reporting the economic activities that can be measured by money and transaction price, while excluding environment resources from accounting system. This has resulted in that the income was exaggerated and the enterprises would pay a high environmental price for the short-term benefits. Simultaneously, the traditional accounting has not effectively disclosed the influence of operating activities of enterprises, which stimulating enterprises to earn money by this way.Because of the above-mentioned situation, this text regards the "measurement of enterprises’ environment cost" as the theme of studying. I try to find out all the environment cost faced by our enterprises, recognize them, and measure them according to some methods. The environment cost should be contained in a company expenses, it can help our enterprises to make production decisions. This text introduces some examples to describe how to use them, and point out their limits. As to remind enterprises of this kind of cost, the text set up the subject "environment cost". My text also introduces the "shadow price" to help enterprises to do the environment cost management.This thesis consists of four sections. Chapter one introduces the origin of environment cost and illustrates that the studying of environment cost is beneficial for both the countries and enterprises. Chapter two relates the conception of environment cost, this part gives a detailed study to the categorizing of environment costs, we introduces the results of studying in our country and the main developed countries such as USA, Germany, Japan. Chapter three is about the measurement of environment cost, it concludes the recognition of process of environmental cost, the measurements methods, their accounting treatments and their exposure in the financial statement. Chapter four introduces the methods of environment cost managements.更多还原